Journal Research of Social Science, Economics, and Management最新文献_第5页

The Role of Corporate Governance in Moderating the Influence of Corporate Social Responsibility Disclosure, Investment Risk and Firm performance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022 公司治理在调节2018-2022年印尼证券交易所制造业上市公司企业社会责任信息披露、投资风险和企业绩效影响中的作用

Journal Research of Social Science, Economics, and Management Pub Date : 2023-12-25 DOI: 10.59141/jrssem.v3i5.591

Baety Nur Rohmah, Erma Setiawati, Rina Trisnawati

{"title":"The Role of Corporate Governance in Moderating the Influence of Corporate Social Responsibility Disclosure, Investment Risk and Firm performance in Manufacturing Companies Listed on the Indonesian Stock Exchange 2018-2022","authors":"Baety Nur Rohmah, Erma Setiawati, Rina Trisnawati","doi":"10.59141/jrssem.v3i5.591","DOIUrl":"https://doi.org/10.59141/jrssem.v3i5.591","url":null,"abstract":"Purpose: This study aims to analyze the impact of Corporate Social Responsibility Disclosure (CSRD) and investment risk on firm performance with CEO integrity, ownership concentration, and independent board as moderating variables. CEO integrity, concentrated ownership, and an independent board of directors are hallmarks of Good Corporate Governance (GCG). Methodology: This study uses manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2022. The total sample for this study included 107 dates. Purposive sampling technique was used for the sampling method and SPSS 24 software was used for data processing in this study. Results: The results of in this research show that CSR disclosure does not have a significant impact on firm performance. Investment risk has a positive and significant impact on a company's performance. CEO integrity does not moderate the effect of his CSR disclosure on firm performance, but ownership concentration and independent board of directors moderate the effect of her CSR disclosure on firm performance. Although CEO and independent board integrity do not moderate the effect of investment risk on firm performance, ownership concentration does moderate the effect of investment risk on firm performance. Applications/Originality/Value: Even if an organization makes CSR disclosures, it does not directly impact its financial performance. Companies must understand and carefully manage investment risk to maintain and improve performance. Additionally, this study shows how ownership concentration and independent boards moderate the impact of CSR disclosure, it shows that highlighting the importance of corporate structure in optimizing corporate sustainability impact.","PeriodicalId":216734,"journal":{"name":"Journal Research of Social Science, Economics, and Management","volume":"18 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139157590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinants of Audit Quality in Manufacturing Companies in Indonesia 印度尼西亚制造企业审计质量的决定因素

Journal Research of Social Science, Economics, and Management Pub Date : 2023-12-25 DOI: 10.59141/jrssem.v3i5.590

Arif Nur Rahman, Fatchan Achyan, Noer Sasongko

{"title":"Determinants of Audit Quality in Manufacturing Companies in Indonesia","authors":"Arif Nur Rahman, Fatchan Achyan, Noer Sasongko","doi":"10.59141/jrssem.v3i5.590","DOIUrl":"https://doi.org/10.59141/jrssem.v3i5.590","url":null,"abstract":"This study was conducted to determine the effect of audit fees, audit tenure, client size, auditor rotation, gender of the audit committee chairman, expertise of the audit committee chairman, education of the audit committee chairman and tenure of the audit committee chairman on the audit quality of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The total sample in this study was 120 companies with sampling techniques using purposive sampling. This study uses logistic regression analysis with Eviews 10. The results of this study indicate that audit fees, audit tenure, client size, auditor rotation, audit committee chair expertise and audit committee chair education have no significant effect on audit quality in manufacturing companies. While the gender of the audit committee chairman has a negative and significant effect on audit quality in manufacturing companies, the tenure of the audit committee chairman has a positive and significant effect on audit quality in manufacturing companies. The results of this study imply the importance of internal company factors, especially the chairman of the audit committee in supervising the company in an effort to improve audit quality.","PeriodicalId":216734,"journal":{"name":"Journal Research of Social Science, Economics, and Management","volume":"40 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139158894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect Of Trust On Loyalty Mediated By Customer Satisfaction And Commitment 客户满意度和承诺调解信任对忠诚度的影响

Journal Research of Social Science, Economics, and Management Pub Date : 2023-12-25 DOI: 10.59141/jrssem.v3i5.601

Theresia Budiyanti

引用次数: 0

Analysis Of BOPO, LDR, EPS And ROE Ratios To Stock Prices In 10 Major Banks Listed On The IDX 10 家在 IDX 上市的主要银行的 BOPO、LDR、EPS 和 ROE 与股价的比率分析

Journal Research of Social Science, Economics, and Management Pub Date : 2023-12-25 DOI: 10.59141/jrssem.v3i5.598

Norma Yuliyanti

引用次数: 0

Description Of 10 Example Of Export Import Commodities Development Against Foreign Exchange Reserves On Indonesia Trade Balance (Period 2018-2022) 10 例进出口商品发展与外汇储备对印尼贸易平衡的影响（2018-2022 年）描述

Journal Research of Social Science, Economics, and Management Pub Date : 2023-12-25 DOI: 10.59141/jrssem.v3i5.592

Reynaldi Esau Longdong, Prihartono Aksan Halim

引用次数: 0

Identification Of Risk Sources And Corrective Actions For Cost Overrun In The Management Of Subcontractors For The Rimp Los Package 03 Project In Indramayu, West Java 西爪哇 Indramayu 的 Rimp Los Package 03 项目分包商管理中成本超支的风险源识别和纠正措施

Journal Research of Social Science, Economics, and Management Pub Date : 2023-12-25 DOI: 10.59141/jrssem.v3i5.589

Eko Prasetyo, Erni Yulianti, Grace Citra Dewi

引用次数: 0

Universal Humanitarian Principles Of Minangkabau Proverbs: A Living Law Perspective 米南卡保谚语中的普遍人道主义原则：活法视角

Journal Research of Social Science, Economics, and Management Pub Date : 2023-12-25 DOI: 10.59141/jrssem.v3i5.593

Rina Rusman, Zainul Daulay, Elwi Danil, Syofirman Sofyan

{"title":"Universal Humanitarian Principles Of Minangkabau Proverbs: A Living Law Perspective","authors":"Rina Rusman, Zainul Daulay, Elwi Danil, Syofirman Sofyan","doi":"10.59141/jrssem.v3i5.593","DOIUrl":"https://doi.org/10.59141/jrssem.v3i5.593","url":null,"abstract":"Difference from other studies that discuss proverbs from the perspective of art and linguistic, this study focused on its’ relevance with universal humanitarian principles adopted in various international treaties of international humanitarian and human rights laws. This study was conducted because several important treaties are not yet ratified by Indonesia due to an assumption that there are certain principles are not align with the living law in Indonesia. Even, the State needs to invoke certain provisions from the treaties to persuade the protection of its citizens being abroad whom trapped in situations of armed conflict and other situations of violence. This study answers this following question: Do Minangkabau proverbs provide sufficient relevant values which are align with the universal humanitarian principles? This research used the living law perspective and legal normative method in finding the relevant proverbs. The research result shows that the universal humanitarian principles can be found in certain relevant proverbs. At least 40 Minangkabau proverbs are compatible with and cover the ten universal humanitarian principles discussed. It proves that, from the cultural view, Indonesia is ready to ratify the certain main international treaties.","PeriodicalId":216734,"journal":{"name":"Journal Research of Social Science, Economics, and Management","volume":"15 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139157666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Measuring The Performance Of State-Owned Assets Through The Asset Management Index 通过资产管理指数衡量国有资产的绩效

Journal Research of Social Science, Economics, and Management Pub Date : 2023-11-27 DOI: 10.59141/jrssem.v3i04.578

Octarina Yuhani, Dyah Setyanigrum

引用次数: 0

The Effect of Good Corporate Governance (GCG) on Financial Performance with Company Size as a Moderating Variable 以公司规模为调节变量，良好公司治理 (GCG) 对财务业绩的影响

Journal Research of Social Science, Economics, and Management Pub Date : 2023-11-27 DOI: 10.59141/jrssem.v3i04.570

Wiwit Indah Lestari Ningsih, Erma Setiawati, Rina Trisnawati

{"title":"The Effect of Good Corporate Governance (GCG) on Financial Performance with Company Size as a Moderating Variable","authors":"Wiwit Indah Lestari Ningsih, Erma Setiawati, Rina Trisnawati","doi":"10.59141/jrssem.v3i04.570","DOIUrl":"https://doi.org/10.59141/jrssem.v3i04.570","url":null,"abstract":"Purpose: This research aims to analyze the effect of insider share ownership, board size, independent board of commissioners, audit committee on financial performance with Company Size as a moderating variable. Insider share ownership, board size, independent board of commissioners and audit committee are proxies for Good Corporate Governance (GCG). Methodology: The Indonesia Stock Exchange (IDX) website provides access to secondary data used in this study. Information about businesses listed on the IDX is included in this data. Purposive sampling was used to choose the sample, which implies the researcher purposefully chose businesses that matched the study's criteria. Eviews 9 software was used for data analysis. Results: The study's conclusions provide the following details: The size of the board of commissioners (Board Size), the number of directors on the board of directors (Board Size), and the existence of an independent board of commissioners (Independent Board of Commissioners) have little impact on the company's financial success. The size of the board of directors (Board Size) has a significant impact on the financial performance of the company. This may be proof that management and decision-making within the corporation are impacted by the size of the board of directors. The size of the organization modifies the relationship between the audit committee and financial performance.","PeriodicalId":216734,"journal":{"name":"Journal Research of Social Science, Economics, and Management","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139229318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence Of Demographic Factors And Financial Literacy On Investment Decisions Mediated By Behavioral Finance (Empirical Study: On Capital Market Investors In DKI Jakarta) 以行为金融学为中介的人口因素和金融知识对投资决策的影响（实证研究：雅加达 DKI 区的资本市场投资者）

Journal Research of Social Science, Economics, and Management Pub Date : 2023-11-25 DOI: 10.59141/jrssem.v3i04.588

Hansen Andersson

引用次数: 0